ITAT Jabalpur Judgments — December 2025

RAJENDRA SAHU,KATNI vs INCOME TAX OFFICER-1, , KATNI

ITA 163/JAB/2023[2014-15]Status: Disposed12 Dec 2025AY 2014-15Remanded

The Tribunal held that the addition of Rs. 15,70,000/- under Section 69A was not sustainable as the bank account was not in the assessee's name. The Tribunal also noted that additions were made in the hands of the employee for the same investment, and remanded the matter for fresh adjudication.

SMT. VANDANA SARAOGI,KATNI vs PCIT(CENTRAL) BHOPAL AT JABA, JABALPUR

ITA 86/JAB/2024[2016-17]Status: Disposed12 Dec 2025AY 2016-17Allowed

The Tribunal held that while the Assessing Officer might not have conducted thorough inquiries, the assessee had provided sufficient evidence to the PCIT demonstrating no prejudice to the revenue. Therefore, the PCIT's order under Section 263 was quashed.

SHRI SUBHASH KUMAR AAHI,SATNA vs ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

ITA 24/JAB/2019[2013-14]Status: Disposed12 Dec 2025AY 2013-14Partly Allowed

The Tribunal held that the additions made by the AO and confirmed by the CIT(A) were not sustainable. It found that the explanations provided by the assessee regarding excess stock, cash, and renovation costs were supported by evidence and that crucial evidence was not considered by the lower authorities.

M/S AMBAJEE JEWELLERS JABALPUR,JABALPUR vs PRINCIPAL COMMISSIONER OF INCOME TAX JABALPUR-1,, JABALPUR

ITA 21/JAB/2022[2017-18]Status: Disposed12 Dec 2025AY 2017-18Partly Allowed

The Tribunal held that the PCIT's jurisdiction was improperly exercised regarding purchases from one party (Ajay Rawat) as those sales were explained. However, for other issues concerning purchases from sister concerns and profit discrepancies, the PCIT's order to restore the matter to the AO for fresh consideration was upheld.